The High Court refused the taxpayer's claim to cross-examine a tax inspector in evidence on an appeal against a tax assessment brought before the Appeal Commissioners. The taxpayer contended that the tax inspector had "no reasons to believe" that tax was due in respect of the assessment raised and that the Appeal Commissioners had the authority to call the tax inspector for cross-examination. The Court held that in order for the taxpayer's claim to succeed, the taxpayer would have to show that the assessment was raised unreasonably, or outside the parameters of the statutory powers, or irrelevant factors were substantially taken into account. The Court was not satisfied that the Appeal Commissioners had jurisdiction to enquire into the validity of the assessment by the tax inspector. The full text of the case is available here